07 January 2022
If suppose, the assessee company could not file form 10IC before the dure of filing of income tax return through oversight and Tax auditors has mentioned the option for concessiona rate of tax i.e. Section 115BAA, whether the demand raied for application of normal rate of tax, Can assessee file rectificaiton applicaiton to the learned assessing officer for cancellation of demand. Kindly advise
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